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Tax Policy in Emerging Countries

Environment and Planning C: Government and Policy, Vol. 26, pp. 73-86, 2008

UCLA School of Law, Law-Econ Research Paper No. 08-18

15 Pages Posted: 28 Nov 2008  

Eric M. Zolt

University of California, Los Angeles (UCLA) - School of Law

Richard M. Bird

University of Toronto - Joseph L. Rotman School of Management; Georgia State University - Andrew Young School of Public Policy

Date Written: November 26, 2008

Abstract

We consider in this paper how emerging countries may in practice best design and develop tax policies, given the complex economic and political environments they face. After an overview of what tax systems look like around the world, we discuss the principal objectives that countries may attempt to achieve through tax policy. We conclude by considering the broad political economy context within which tax policy and development issues must be designed and implemented. Our aim is to set out some of the basic issues facing tax policy in emerging countries and to outline some key elements that should be considered in designing the best feasible tax structure for any particular country at a particular time.

Keywords: tax policies in emerging countries, tax structures, developing tax policies

JEL Classification: H20

Suggested Citation

Zolt, Eric M. and Bird, Richard M., Tax Policy in Emerging Countries (November 26, 2008). Environment and Planning C: Government and Policy, Vol. 26, pp. 73-86, 2008; UCLA School of Law, Law-Econ Research Paper No. 08-18. Available at SSRN: https://ssrn.com/abstract=1307861

Eric M. Zolt (Contact Author)

University of California, Los Angeles (UCLA) - School of Law ( email )

385 Charles E. Young Dr. East
Room 1242
Los Angeles, CA 90095-1476
United States

Richard Miller Bird

University of Toronto - Joseph L. Rotman School of Management ( email )

105 St. George Street
Toronto, Ontario M5S 3E6 M5S1S4
Canada
905-274-8841 (Phone)

Georgia State University - Andrew Young School of Public Policy

International Studies Program
Atlanta, GA 30303-3083
United States

HOME PAGE: http://www.aysps.gsu.edu

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